CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section 132 Section 20

Arrest - Grant of bail - Assessee accused for evasion of tax - No prima facie case was made out

Assessee was accused of offence under section 132 of CGST Act and section 20 of IGST. For apprehension of arrest, he filed application for grant of anticipatory bail. Assessee submitted that he was sought to be implicated in a false case only because he was son of co-accused and there was no other evidence against him to connect with the alleged crime neither any assessment order was passed nor any demand was raised against him and he was ready and willing to cooperate in the investigation but despite that the department was harassing with the sole objective of arresting him but no purpose would be served by sending him in custody. Held: As assessee was a young man pursuing his studies and prima facie no case was made out against him for evasion of tax, he was enlarged on bail.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

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